SHANTI GURU INFRA,TRICHY vs. ITO, WARD-2(1),, TRICHY

The registry has noted delay of 49 days in filing the appeal. Considering the period of delay and reasons stated in the condonation petition which is supported by an affidavit of the assessee, we condone the delay and admit the appeal for adjudication.

Brief facts of the case are that the assessee instituted appeal before the ld.CIT(A) against the income assessed u/s 143(3)/147 of the Act on account of Stamp paper purchased for Rs.2,25,000/-. However, the ld. CIT(A) dismissed the appeal on the ground of rejection of petition for condonation of delay. There was 201 days delay in filing the appeal. Aggrieved, assessee is in appeal before us.

Before the ld. Counsel for assessee submitted that the ld. CIT(A) has not properly considered the reasons given in the Form 35. The ld.DR relied upon the order of the ld.CIT(A) and pleaded for the dismissal of the appeal.

Though we some extent concur with the submissions of Ld.DR Ms. M. Awasthy, JCIT however, keeping in mind the reasons given, we are of the view that the delay in filing appeal before the ld.CIT(A) is sufficient cause. Hence, we direct the ld.CIT(A) to condone the delay in filing appeal and hear the appeal on merits. Needless to say, that the ld.CIT(A) will follow the principle of natural justice and grant opportunity of hearing to the assessee. Accordingly, the impugned order is set aside and the appeal is restored back to the file of Ld. CIT(A) for hearing on merits subject to cost of Rs.5,000/- which shall be deposited by the assessee within 30 days from the date of receipt of this order to ‘Tamil Nadu State Legal Services Authority’ at Hon’ble High Court of Madras. The proof of the same will be furnished by the Assessee before Ld.CIT(A) whose shall proceed for hearing the appeal on merits after affording proper opportunity of hearing to the assessee. The assessee is directed to substantiate its case with all evidence, confirmations and documents, if any, forthwith without any fail, failing which Ld.CIT(A) shall be at liberty to proceed with the appeal proceedings on merits as per law.

In the result, appeal filed by the assessee is allowed for statistical purpose. Order pronounced in the open court on 24th day of February, 2025 at Chennai.